ARTICLE II. - TAX EXEMPTION FOR SOLAR ENERGY SYSTEMS
Part of the Code of Ordinances of Bristol, RI.
The text
Sec. 27-26. - Findings.#
Pursuant to G.L. § 44-3-21, as amended, solar energy systems may be exempt from taxation. The town council finds as follows: (1)
That it would be in the public interest to exempt from taxation certain solar energy systems as provided for in section 27-28;
(2)
Tax exemptions should be reserved for solar energy systems designed primarily to generate approximately the same amount of energy consumed on the subject property;
(3)
Tax exemptions should not be available to individuals or entities using solar energy systems primarily to produce energy for sale unless the energy generated and sold is in an amount substantially offset by energy purchased for use on the subject property.
(Ord. No. 2016-05, 4-13-16)
Sec. 27-27. - Definitions.#
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Average consumption shall mean 125 percent of the average electric consumption on the property for the qualifying period or 125 percent of the estimated electrical consumption on the property certified by affidavit from a licensed professional engineer.
Nameplate capacity shall mean the total maximum intended full load sustained output of the system's inverter or inverters, as determined by the manufacturer. Due to the latitude and climate of Bristol, the average actual capacity is deemed to be one-quarter of such total nameplate capacity.
Qualifying period shall mean the 36 months prior to the application for exemption as provided for in section 27-29.
Solar energy shall mean energy that is generated from photovoltaics.
Solar energy system shall mean equipment or apparatus designed to harness or contain solar energy.
(Ord. No. 2016-05, 4-13-16)
Sec. 27-28. - Exemptions.#
Solar energy systems shall be exempt from taxation as follows: (1)
Solar energy systems on residential structures of four units or fewer are exempted from taxation in an amount equal to the additional amount assessed to the value of any property as a result of a solar energy system, not to exceed $25,000.00.
(2)
Solar energy systems on residential structures of five units or more and commercial and industrial structures are exempted from taxation in an amount equal to the additional amount assessed to the value of any property as a result of a solar energy system, and subject to the additional limitations set forth in section 27-29(b) below.
(Ord. No. 2016-05, 4-13-16)
Sec. 27-29. - Application.#
(a)
Application for tax exemption for solar energy systems must be made to the town tax assessor, in a manner to be established by the tax assessor.
(b)
Owners of solar energy systems exempted by section 27-28(2) shall include with their application evidence that the solar energy system's nameplate capacity is not in excess of four times the average consumption. Such evidence shall include either:
(1)
Utility bills showing electricity consumption for the qualifying period; or
(2)
An affidavit from a licensed professional engineer certifying the projected electrical consumption on the property.
(c)
Property owners must reapply upon reassessment of the value of the property on which the solar energy system is situated.
(Ord. No. 2016-05, 4-13-16)
Sec. 27-30. - Relationship to other ordinances.#
Nothing in this article shall be construed to restrict, amend, repeal, or otherwise limit the application or enforcement of the zoning ordinance or the subdivision and land development regulations of the town.
(Ord. No. 2016-05, 4-13-16)